in relation to residential aged care to: simplify fees and charges paid by residents who cannot fully meet their own care and accommodation costs; combine the current concessional resident supplement and pensioner supplement into a single asset-tested accommodation supplement; broaden eligibility for community care grants for providers of Community Aged Care Packages; and extend eligibility to providers of Extended Aged Care at Home and Extended Aged Care at Home - Dementia. Also makes technical amendments to the

to: amend the definition of a low-impact mobile phone tower; enable community consultation about the placement of such towers; and prevent towers from being located within 200 metres of a childcare centre, school or hospital.

in relation to child sex tourism offences, by: relocating existing offences (currently in the Crimes Act) to the Criminal Code; creating new grooming, procuring and preparatory offences; making penalties consistent with like offences in the Criminal Code; introducing new offences relating to Australians overseas accessing child pornography or child abuse material; and providing for forfeiture of such material. Also makes consequential amendments to the

Amends the taxation laws in relation to: tax-exempt asset financing; thin capitalisation; capital gains tax marriage breakdown roll-over; income tax exemptions for the Prime Minister’s Prize for Australian History and Prize for Science; same business test cap removal; partial capital gains tax roll-over for statutory licenses; Australian property trusts and stapled securities; deductible gift recipients; film production offsets; tax deductibility for certain Australian research and development activities; and establishes Innovation Australia to administer innovation and venture capital programs.

In further response to certain recommendations of the Senate Foreign Affairs, Defence and Trade References Committee’s report into the effectiveness of Australia’s military justice system, the bill amends the

Defence Act 1903

,

Defence Force Discipline Act 1982

and

Defence Force Discipline Appeals Act 1955

to redesign summary discipline procedures to include: an automatic right of appeal from a summary authority to a single Military Judge of the Australian Military Court (AMC); the right to elect trial by a Military Judge of the AMC for most disciplinary offences; simplified rules of evidence; a form of review for technical errors related to the awarding of punishments and orders; simplification of offences and punishments; and changed jurisdictions of Superior Summary Authorities and Discipline Officers.